RASHID AHMED Vs. D T O NAGAUR

JUDGEMENT

(1.) THE present writ petition has been filed against the action of the District Transport Officer, Nagaur in seizing the vehicle of the petitioner having No. RNN 5763 on 10. 12. 1993.

(2.) IT has been submitted by the learned counsel for the petitioner that neither any notice for framing the assessment was issued nor the assessment order and the demand notice in pursuance thereof was served upon the petitioner. IT has also been submitted that this Court in the case of Bhojmal vs. District Transport Officer, Tonk (S. B. Civil Writ Petition No. 238 of 1993) decided on 10. 11. 1993 has observed as under : - "before parting with, I would like to express my concern about the manner in which the assessment orders are passed by the District Transport Officers. IT has come to my knowledge while dealing such cases, that orders of assessment are passed by the Taxation Officers in a cursory manner, without dealing with the objections/submissions raised before them. Such orders normally, do not indicate as to whether any notice was given to the assessee and whether the assessee or his any representative was given an opportunity of hearing or not. The Taxation Officers should remember that passing of assessment orders is a quasi-judicial function and they are expected to follow the principles of natural justice. The assessment order should contain necessary facts and various objections/submissions made by the assessee. Then, such objections should be decided by speaking order. If the assessment orders are passed in violation of the principles of natural justice and without determining the objections raised before the Taxation Officers it gives rise to further litigation. The Transport Commissioner is, therefore, directed to issue proper guidelines to all the Taxation Officers, in the light of the observations made in the writ petition. "

(3.) THE writ petition stands disposed of in terms of the directions given above. .